我国大中型企业内部审计存在的问题与对策研究.docVIP

PAGE PAGE 11 我国大中型企业内部审计存在的问题与对策研究 ——以金亚科技为例 摘 要 随着改革开放以来，企业规模不断壮大，企业经营多样化和组织管理日益复杂，企业在生产经营中面临着更多问题和挑战，内部审计在企业的发展中作用逐渐增强，企业已逐渐意思了解到内部审计的关键作用。我国内部审计环境并非十全十美，而自身企业的局限性，使得内部审计的发展存在着些许不足，内部审计成果应用现状并不乐观，已很难适应企业生产经营过程中对内部审计职能需求。 基于以上情况，本文主要以案例分析法，并选取金亚科技公司为研究对象，浅析金亚科技的内部审计机构的环境，并结合金亚科技的内部审计情况，剖释我国大中型企业内部审计存在的问题，如内部审计人员工作思想和总体素质水平良莠不齐，对内部审计工作理解不透彻，内部审计设置模式存在隐患，不符合审计监督要求，企业所有权结构不完善，公司治理结构并非圆满等问题，并提出相应改善措施。例如，提高内部审计人员综合素质，均衡发展企业所有权结构，科学设置内审组织结构，提高对内部审计的重视程度等措施。 关键词：金亚科技；内部审计；改善措施 Research on Problems and Countermeasures of Internal Audit of Large and Medium-sized Enterprises in China--Take Jinya Technology Company as an example Abstract With the reform and opening up, the scale of the enterprise has been growing, the diversification of the companys operation and the increasingly complex organization and management, the enterprise is facing more problems and challenges in production and operation, the role of internal audit in the development of the enterprise has gradually increased, and the enterprise has gradually understood To the key role of internal audit.The internal audit environment in China is not perfect, and the limitations of its own enterprises make the development of internal audits have some shortcomings. The status of internal audit results is not optimistic, and it is difficult to adapt to the needs of internal audit functions in the production and operation of enterprises. Based on the above situation, this article mainly by case analysis, and selected Jinya technology companies as the research object, analyses the Jinya the environment of the internal audit institutions of science and technology, and combined with Jinya Technology Company of internal audit,Internal Audit of Large and Medium-sized Enterprises in China, such as internal auditors working thought and the overall quality level the good and bad are intermingled, not thorough understanding of internal audit work, internal audit set pattern exists hidden trouble, do not conform to the